HQ 083334: Lammy suede

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083334

                                  November 20, 1989



          CLA-2:CO:R:C:G  083334  SR

          CATEGORY:  Classification

          TARIFF NO.:  5903.20.1000

          Ms. Anne Cohen
          Sun Home Leather Corp.
          161 Evergreen Road
          Apt. 4B
          Edison, New Jersey 08837

          RE: Lammy suede

          Dear Ms. Cohen:

               This is in reference to your letter dated August 30, 1989,
          requesting the tariff classification of lammy suede material
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A sample produced in Taiwan was submitted.

          FACTS:

               The merchandise at issue is a lammy suede material.
          Examination of the lammy suede material at issue shows that none
          of the fibers of the underlying textile fabric protrude through
          the brushed plastic layer which forms the external surface of the
          upper.

          ISSUE:

               Whether lammy suede is considered a plastic surface for
          classification purposes.

          LAW AND ANALYSIS:

               Subheading 5903.20.1000, HTSUSA, provides for textile
          fabrics impregnated, coated, covered or laminated with plastics,
          with polyurethane, of cotton.  Because none of the textile fibers



















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          in the lammy suede protrude through the plastic layer to the
          exterior surface, the lammy suede at issue meets the definition
          of impregnated, coated, or covered fabrics as provided in note
          2(a) to chapter 59, HTSUSA.

          HOLDING:

               The material at issue is classifiable under subheading
          5903.20.1000, HTSUSA, which provides for textile fabrics
          impregnated, coated, covered or laminated with plastics, with
          polyurethane, of cotton.  The rate of duty is 5.3 percent ad
          valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division












































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference
          1 cc FAX 201-603-9576 : Anne Cohen